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A landowner has enquired about Personal Income Tax (IRPF) treatment when contributing urban land to a company. The Directorate General for Tax (DGT) clarifies that, provided the individual does not carry out a real estate development business, the contribution results in a capital gain or loss.
Question posed: Personal Income Tax (IRPF) taxation on the contribution of the land to the company.
If the land is not used for a real estate development economic activity, the non-monetary contribution generates a capital gain or loss. The transfer value is determined by the difference between the acquisition value and the higher of: the nominal value of the shares, their market price, or the market value of the asset. Since they are acquired through inheritance, the acquisition value shall be the one resulting from the Inheritance and Gift Tax regulations. The result is included in the savings tax base.
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